Florida voters are deciding whether to shrink the property-tax base that funds local fire departments, parks, and emergency services across Palm Beach County, and officials there are warning the tradeoffs could land squarely on residents' wallets. Amendment 3 would raise the homestead exemption for non-school property taxes and cap how much nonhomestead property assessments can climb each year, but local leaders say the measure comes with no guarantee that essential services stay intact.
What Amendment 3 Would Actually Change
As reported by WPBF 25, Amendment 3 proposes property tax cuts for Florida homeowners by increasing the homestead exemption and lowering the assessment cap on nonhomestead property. Specifically, according to Florida Phoenix, the measure would raise the homestead exemption for all non-school taxes to $150,000 in 2027 and $250,000 in 2028, while reducing the annual cap on assessment increases for nonhomestead properties from 10% to 5%. The amendment would take effect January 1, 2027, per the same outlet, and would require counties and municipalities to direct property tax revenue solely toward public safety, education, infrastructure, natural resources, bond debt service, employee retirement benefits, and government operations.
Florida constitutional amendments require at least 60% voter approval to pass, and early voting is already open at polling sites in Palm Beach County, with Election Day voters required to go to their assigned polling location, per WPBF 25's reporting. State economists estimate Amendment 3 would reduce revenue by $5 billion in its first year and as much as $12 billion annually once fully implemented, Florida Phoenix reports. A separate estimate from Florida's Office of Economic and Demographic Research, cited by NBC Miami, put the hit at $13.7 billion in local government revenue over the first two years and nearly $12 billion annually thereafter — the two projections come from different analyses and are not identical forecasts.
Fire Rescue Officials Brace for Budget Strain
Brian Lamb, president of the West Palm Beach firefighters union, expressed concern that Amendment 3 could harm public safety services, according to WPBF 25's report. Lamb said the amendment would not provide the firefighter service levels residents expect while simultaneously delivering tax relief and reform, and he warned that raising fire assessment fees for commercial and residential properties could offset lost revenue — potentially leaving residents paying about the same amount overall despite the headline tax cut.
Florida state Representative Rob Long raised similar concerns about municipalities turning to additional fees to offset lost revenue, per the same WPBF 25 report. Long said that if Amendment 3 passes, households could end up paying fire and parks-and-recreation assessments on top of their regular bills, ultimately spending more overall. He noted that the Palm Beach County Fire Rescue system relies on approximately $481 million annually in property tax revenue to support 51 stations and respond to more than 150,000 emergency calls each year — figures he attributed in his own statement.
Possible Fallout for Stations and Staffing
Long said Amendment 3 would reduce the tax base supporting Palm Beach County's fire and rescue services without providing any replacement funding for that lost revenue, according to his comments relayed by WPBF 25. He outlined possible consequences including delayed replacement of fire trucks and emergency equipment, hiring freezes, fewer station improvements, or reductions in staffing and service levels — though he stressed these outcomes are not automatic and depend on whether lost revenue gets replaced elsewhere. Delray Beach and Boynton Beach would face similar budget pressures for their own municipal fire departments, per the same report.
Local governments may turn to higher fire assessments or other fees to maintain existing services, WPBF 25 reports, a pattern already playing out elsewhere in the state. In New Smyrna Beach, officials have proposed a fire assessment fee after projecting the city could lose about $4.5 million in property tax revenue in 2028 alone and nearly $13 million over the first two years, according to ClickOrlando. Under that city's proposal, homeowners with residences larger than 2,100 square feet would initially pay about $100 annually, climbing 25% each year through 2030 to roughly $426. Palm Beach County's own Fire Rescue department is already exploring collecting revenue through fees placed on homeowners and expects to hire a consultant to advise on a fee-based system, the Palm Beach Post reported in September.
Elected Officials Split Along Party Lines
Palm Beach County officials have warned that Amendment 3 could negatively affect local services, and U.S. Representative Lois Frankel and local leaders urged voters to reject the measure, per WPBF 25's reporting. Frankel described the amendment as a short-term gain for very few and long-term pain for many. Separately, Palm Beach County Administrator Joe Abruzzo warned the county could lose nearly $250 million annually once Amendment 3 is fully implemented, according to CBS12, which also reported that county officials could consider spending cuts, service fees, or shifting more of the tax burden onto non-homesteaded property.
Republican gubernatorial candidate Byron Donalds has supported Amendment 3, saying it directs local governments to spend their first dollars on public safety, WPBF 25 reports. CBS12 notes that the amendment would not guarantee a homeowner's final tax bill actually falls, since taxing authorities retain control over millage rates. Politifact's reporting adds broader context: Florida local governments collected about $59.1 billion in property taxes in 2025, nearly 75% more than in 2019, and a Florida Association of Counties analysis found public safety is the largest budget item in 55 of the state's 67 counties, consuming about 85 cents of every property tax dollar.
What It Could Mean for Buyers and Sellers
Jeff Lichtenstein, broker and owner of Echo Fine Properties, told WPBF 25 that homeowner savings could range from $2,000 to $2,500 or more cumulatively, depending on the municipality, with owners of homes valued at $500,000 or $750,000 standing to see the greatest benefit. Lichtenstein said Amendment 3 could increase home-buying activity, since two-thirds of Floridians own homes and the exemption bump creates a financial incentive to close deals.
He also cautioned that, if the amendment passes, a closing would need to occur by Dec. 31 for buyers to lock in the benefit, which could rush some purchases, and that people who are not homesteaded by year-end would face a five-year wait, according to his comments to WPBF 25. Those scenarios remain contingent on the outcome of the vote, which requires at least 60% approval to take effect.
